Important information

Updated forms for 2022 will be made available here before 16 February. 

Form RF-1242

Income statement for visual artists

The form must be submitted electronically as an attachment to the tax return by visual artists who are not subject to an accounting obligation pursuant to the Accounting Act.

Enkeltpersonforetak skal levere ny skattemelding for næringsdrivende

I år får enkeltpersonforetak stort sett skattemeldingen i nytt format og skal levere via regnskapssystem eller via skatteetaten.no. I ny skattemelding erstattes alle næringsoppgaver og vedleggsskjemaer med en næringsspesifikasjon.

Skjemaet RF-1242 Næringsoppgave for billedkunstnere skal derfor kun brukes hvis du leverer skattemeldingen i gammelt format via Altinn.

Hvis du leverer skattemeldingen i nytt format, fyller du ut de nødvendige opplysningene i skattemeldingens næringsspesifikasjon.

Vi hjelper deg:
Skattemelding for deg som er billedkunstner

If you're subject to an accounting obligation pursuant to the Accounting Act, you must submit RF-1167 Income Statement 2 instead. This applies if the business is a private limited company, a shared liability partnership, a limited partnership etc.

Self-employed persons (sole proprietorships) have an accounting obligation if the business has had assets worth over NOK 20 million or an average number of employees exceeding 20 full-time equivalents during the year. 

Sole proprietorships that prepare annual financial statements in accordance with the provision of limited accounting obligation in the Accounting Act section 3-2b can opt to submit Income Statement 5 rather than Income Statement 2 (RF-1167).

You get relevant help and guidance when you log in and fill in your tax return, whether you do it in your accounting system, on skatteetaten.no, or in Altinn.

In the guide you will find help to completing the form online i Altinn.
All forms and guidelines in Norwegian only.

You need to submit electronically. Businesses can use the paper form as a preparation and guide for completing the form online i Altinn.

If you discover errors, or have received new or delayed information, you can still change and re-submit the tax return with attachment forms for 2018, 2019 and 2020.

You can use the older forms as a guide if you need to change anything in previously submitted tax returns.

2020

2019